At December 31, 2020, Burr Corporation owes $500,000 on a note payable due February 15, 2021. (a) If Burr had restructured the note on December 15, 2020, such that Burr has the contractual right to defer payment of $250,000 of the note until February 15, 2022, how much of the $500,000 should be reported as a current liability at December 31, 2020? (b) If Burr pays off the note on February 15, 2021, and then borrows $1,000,000 on a long-term basis on March 1, how much of the $500,000 should be ­reported as a current liability at December 31, 2020, the end of the fiscal year?

FINANCIAL ACCOUNTING
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ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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At December 31, 2020, Burr Corporation owes $500,000 on a note payable due February 15, 2021. (a) If Burr had restructured the note on December 15, 2020, such that Burr has the contractual right to defer payment of $250,000 of the note until February 15, 2022, how much of the $500,000 should be reported as a current liability at December 31, 2020? (b) If Burr pays off the note on February 15, 2021, and then borrows $1,000,000 on a long-term basis on March 1, how much of the $500,000 should be ­reported as a current liability at December 31, 2020, the end of the fiscal year?

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